https://www.taxtmi.com/caselaws?id=414769 A substituted fiscal notification ordinarily replaces the earlier entry and operates as if the substituted wording were part of the original instrument, unless a contrary intention appears. Applied to the amended IT product entries for multifunction printers, the concessional rate under the notification was held to apply for the relevant tax period, so tax at 4% was available instead of 12.5%. The Tribunal also erred in denying the benefit on a ground that was not part of the assessment controversy and did not arise from the orders under challenge. The assessee was therefore entitled to recomputation of the assessments on the concessional basis. en-us Fri, 01 Oct 2021 00:00:00 +0530 Tue, 16 Nov 2021 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414769 A substituted fiscal notification ordinarily replaces the earlier entry and operates as if the substituted wording were part of the original instrument, unless a contrary intention appears. Applied to the amended IT product entries for multifunction printers, the concessional rate under the notification was held to apply for the relevant tax period, so tax at 4% was available instead of 12.5%. The Tribunal also erred in denying the benefit on a ground that was not part of the assessment controversy and did not arise from the orders under challenge. The assessee was therefore entitled to recomputation of the assessments on the concessional basis. Case-Laws VAT and Sales Tax Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414769